Introductory text

VALUE ADDED TAX

Made 6th December 1995

Laid before the House of Commons 11th December 1995

Coming into force 1st January 1996

Whereas Council Directive 83/181/EEC^f1 determining the scope of Article 14(1)(d) of Council Directive 77/388/EEC^f2 as regards exemption from VAT on final importation of certain goods, permitted exemptions on imports of certain goods of a total value not exceeding 22 ECU:

Whereas Council Directive 88/331/EEC^f3 amended Council Directive 83/181/EEC so as to require exemption from VAT on final importation of certain goods of a total value not exceeding 10 ECU and to permit such exemption in respect of such goods of a total value exceeding 10 ECU but not exeeding 22 ECU:

Whereas in conformity with Articles 22, 23 and 90 of Council Directive 83/181/EEC the Value Added Tax (Imported Goods) Relief Order 1984^f4 made provision for relief from VAT on imports of certain goods of a total value not exceeding £15:

Whereas it appears to the Treasury expedient that relief from VAT on imports of certain goods of a greater total value should be permitted:

Now, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 37(1) of the Value Added Tax Act 1994^f5 and of all other powers enabling them in that behalf, hereby make the following Order—

Annotations

Footnotes

f1: OJ No. L105, 23.4.83, p.38; relevant amending instrument is Council Directive 88/331/EEC (OJ No. L151, 17.6.88, p.79).
f2: OJ No. L145, 13.6.77, p.1, to which there are amendments not relevant to this Order.
f3: OJ No. L151, 17.6.88, p.79.
f4: S.I. 1984/746; relevant amending instruments are S.I. 1987/155, 1988/2212, 1990/2548.
f5: 1994 c. 23.